Category: GST

GSTN Advisory on GSTR-1/IFF: Introduction of New 14A and 15A tables to capture amendment details of supplies made through e-commerce operators As per Notification No. 26/2022 – Central Tax dated 26th December 2022 two new Table 14A and Table 15A have been introduced in GSTR-1 to capture the …

GST Registration may take 30 days in some Aadhaar authentication cases for detailed verification based on risk profile- GSTN Advisory Under Rule 9 of Central Goods and Services Tax Rules, 2017, the application in Form REG-01 for registration under GST shall be forwarded to the proper officer who shall …

GSTN announces launch of revamped e-invoice master information portal . Enhanced E-Invoicing Initiatives & Launch of Enhanced https://einvoice.gst.gov.in portal 1.  GSTN on occasion of one year of the successful going live with the additional five new IRP portals, the e-invoice master information portal, and the e-invoice QR Code Verifier …

Seizure of goods for want of e-way bill when due to break down, goods loaded on another vehicle. Burden of proof falls squarely on tax authorities to demonstrate genuine intent to evade tax before penalizing- High Court quashes penalty imposed ABCAUS Case Law Citation:ABCAUS 3849 (2024) (01) HC …

Advisory for furnishing bank account details by registered taxpayers under Rule 10A of the Central Goods and Services Tax Rules, 2017 Mandatory Bank Account Details Submission as per law: All Registered Taxpayers are required under the provisions of CGST Act, 2017 and the corresponding Rules framed thereunder to …

Special procedure to be followed by a registered person engaged in manufacturing of certain goods   CBIC vide Notification No. 08/2024- Central Tax dated 10th April 2024 has extended the date of applicability of this notification from 1st April 2024 to 15th May 2024   GOVERNMENT OF INDIA …

Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu   GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No.. 02/2024 – CENTRAL …

Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu. MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 01/2024 – CENTRAL TAX New Delhi, the 5th …

GST search and seizure u/s 67 held illegal as reasons for carrying out the search was provided to the Joint Commissioner next day – High Court ABCAUS Case Law Citation:ABCAUS 3831 (2024) (01) HC In the instant case, the Petitioner dealer had moved the writ petition under Article …

Extension of dates for issuing demand order u/s 73(10) of CGST Act 2017 for FY 2018-19 & 2019-20   GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Notification No. 56/2023- Central Tax New Delhi, dated the 28th December, 2023   …